There's just no way the lack of this tunnel acts as a limiting factor on oil export.
Instead they estimate the value of passenger transport, tourism, increased transfer of goods transport from roads, cost savings for the fishing industry and a few others.
Investment in the oil industry is not unpopular in Norway, so they'd have no reason to keep it out of the cost analysis.
EDIT: looking at the project docs, it looks like it also won't be able to take the larger oil tanker dimensions anyway. The upper size is picked to pretty much perfectly match the largest passenger ships on the route.